Import duty · Auto parts
What it costs to bring parts in for a workshop or an assembly line, not a car.
Shafiq Traders · Updated 13 September 2026
Parts and accessories of motor vehicles come in under PCT heading 87.08, and customs charges the same 25% customs duty across nearly every line in it — a bumper, a road wheel, a steering wheel, a brake drum, whatever the invoice names. Sales tax adds 18% on top, at the standard rate. That covers what most workshops, assemblers and parts distributors actually bring in. It does not cover filters, batteries, tyres or belts, which are auto parts by any ordinary use of the word but sit under their own headings, priced on their own terms. And it is not the personal car-import scheme — that is a different audience with a different set of rules, and this page is not about it.
Parts, not a car
A workshop bringing in bumpers and brake drums, a vendor supplying an assembly line, a distributor stocking road wheels — this page is for that shipment. It is not the scheme built around one person bringing in one vehicle, and none of what follows applies to that.
A parts container usually mixes several things customs prices differently. Body and suspension components sit inside heading 87.08 and are charged the same way regardless of which one it is. Filters, batteries, tyres and belts do not sit inside 87.08 at all — each is classified, and rated, on its own.
What's on the invoice, and where customs puts it
| What's imported | PCT heading | What decides the assessment |
|---|---|---|
| Bumpers, body panels, windscreens | 8708.10 / 8708.21 / 8708.22 / 8708.29 | Which vehicle heading the part is built for, not the material it's made of |
| Road wheels, shock absorbers, drive axles | 8708.50 / 8708.70 / 8708.80 | Whether it's cast, and which sub-heading names the vehicle class |
| Radiators, silencers, exhaust pipes | 8708.91 / 8708.92 | Aluminium core or not, for radiators; otherwise a straightforward description match |
| Steering wheels, safety airbags | 8708.94 / 8708.95 | Foamed versus non-foamed construction, named specifically in the tariff |
| Filters, batteries, tyres, belts | Own headings — 84.21, 85.07, 40.11, 40.10 and similar | Not part of 87.08 at all; each is priced against its own heading, not as an 'auto part' |
Customs duty and sales tax on motor vehicle parts
PCT heading 87.08 covers parts and accessories of the motor vehicles of headings 87.01 to 87.05. Every sub-heading we checked under it carries the same customs duty line, whatever the specific part.
- Customs duty25%on assessed value · Pakistan Customs Tariff, FY2026-27, PCT heading 87.08 (all sub-headings)
- Sales tax18%on value inclusive of customs duty · Sales Tax Act, 1990, Section 3(1) — standard rate, no exemption found for this heading
Checked 13 September 2026 against Federal Board of Revenue — Pakistan Customs Tariff, FY2026-27. Rates move at the budget and by SRO in between, so confirm the current figure with us before you price a consignment on it.
One heading, one rate — until the part isn't in it
Heading 87.08 does not price a bumper differently from a steering wheel or a brake drum. Every line we checked under it carries the same duty, whatever the description in front of it and whatever vehicle it eventually fits. What actually changes the bill is whether the part is even classified there. A shipment invoiced simply as 'auto parts' is a classification exercise line by line, not one lookup.
Customs duty is not the only line on the assessment. Additional customs duty is layered on top of it, tied to which duty slab a part falls into, and the notification that sets that slab structure gets revised most years. We check the notification in force before we cost a shipment for you, rather than quote from what applied last budget.
A component supplied into a vehicle assembler's localisation programme can sometimes claim a lower rate — but only against an Engineering Development Board certificate covering that specific part, not a general vendor registration. That mechanism belongs to the assembler relationship. The rate above is what applies without one, which is the ordinary case for a workshop or a distributor buying on the open market.
The part that travels as scrap
A used, serviceable part costs less to bring in priced as scrap metal than priced as a part. Customs has a line for exactly this: waste and scrap of auto parts is its own category inside the ferrous scrap heading, carried at a rate written to discourage the practice, not to collect from it, and some of what falls into it is barred from import outright whatever the invoice calls it.
We are not going to walk you through how to make that description stick, and we will tell you before the declaration goes in if a shipment reads to us like it belongs on a scrap manifest rather than a parts one. The figures and the detail are on our steel scrap page, because the honest answer to 'what does scrap cost' and 'what do parts cost' is not the same page.
If your shipment reads to us like it belongs on a scrap manifest rather than a parts manifest, we say so before the declaration goes in. Filing it as scrap to save the difference is not a concession we can make stick, and a reclassification after examination costs more than the difference would have — plus the query that comes with it.
Automotive companies we have cleared for
Filtration, motorcycle parts, tyres and general components — consignments of parts, not a single vehicle.
Oditer Motorcycle Parts · Sohail Autos
Questions
What auto-parts importers ask us
Contact
Tell us what is coming.
Give us the product, the port and roughly when the vessel is due, and we will tell you what the clearance involves and what it will cost.